Janet did not file her tax return or pay her taxes for 2017 until November of 2018. She paid the following amounts to the IRS related to the late filing and payment of tax: Interest $500 Underpayment of estimated tax penalty 350 Failure-to-file and failure-to-pay penalties 1,700 What amount of the above items may be deducted on Janet's 2018 individual income tax return? Explain.